Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
coop (koÍop) n. 1.  A small enclosure or cage, as for poultry or small animals. 2. A cramped or uncomfortably confined space. 3. Slang A jail or prison. tr.v. cooped, coopÂ·ing, coops 1. To confine or keep (poultry, for example) in a coop. 2. To confine in a small or cramped space.